S.D. Admin. R. 20:10:13:49

Current through Register Vol. 51, page 67, December 16, 2024

Section 20:10:13:49 - Working papers sufficient to support the filing shall be available on commission request

Any utility filing a rate increase shall be responsible for preparing prior to filing, and for maintaining after filing, work papers sufficient to support the filing. Any request for work papers other than those required in §§ 20:10:13:51 to 20:10:13:102, inclusive, shall be answered within 15 days by the utility. If there is a delay of over 15 days, the utility shall notify the commission and present a written explanation therefor. If the written explanation does not set forth good cause for refusal or delay in response to the request, the commission shall so notify the utility in writing. If the utility then fails to answer the request promptly, the commission may issue such order as is reasonable under the circumstances. In addition to the working paper support, the following specific material normally prepared by the filing utility, related to the test period and subsequent periods, shall be available for the commission's verification and analysis:

(1) Copies of monthly financial reports prepared for management purposes;

(2) Copies of accounting analyses of balance sheet accounts;

(3) Complete trial balances of all the balance sheet accounts at the beginning and end of the 12 months of actual experience used for the filing;

(4) Analyses of the various miscellaneous revenues and related expenses included in the submitted cost of service;

(5) Analyses of surplus and capital surplus accounts.

S.D. Admin. R. 20:10:13:49

2 SDR 90, effective 7/7/1976; 12 SDR 86, effective 11/24/1985; 12 SDR 151, 12 SDR 155, effective 7/1/1986.

General Authority: SDCL 49-34A-4.

Law Implemented: SDCL 49-34A-10, 49-34A-12, 49-34A-41.